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In jurisdictions following the Model Penal Code (MPC), however, a person is guilty of an attempted crime if they took a “substantial step” towards the completion of that crime. The “substantial step” must strongly indicate the person’s intent to commit the crime. For example, in State v. Lammers the court determined that purchasing an assault rifle and engaging in target practice is a sufficient substantial step to uphold a conviction for attempted first degree assault.

See also:18 U.S.C. § 1113, attempt to commit murder or manslaughter; 26 U.S.C. § 7201, attempt to evade or defeat tax